Update on State Institutions
A brief update of a FY 1996 article discussing recent developments concerning instrumentalities as section 501(c)(3) organizations.
Publicity and Disclosure of Form 990
A discussion of the filing and disclosure requirements of the annual information return for tax-exempt organizations, including discussion of changes made by the Taxpayer Bill of Rights 2.
Tax-Exempt Health Care Organizations
A discussion of the "Community Board and Conflicts of Interest Policy" for health care organizations seeking exemption as section 501(c)(3) organizations.
Detecting Fraud in Charity Gaming
A brief discussion of examination techniques for determining whether funds generated by charitable gaming are being diverted for private use.
Excise Tax and Occupational Tax on Wagering
A discussion of the excise taxes on wagering activities common to some tax-exempt organizations.
IRC 7602 Examination of Books and Witnesses
A discussion of the powers to compel production of information necessary to ascertain tax liability or to collect tax.
Updates on Disclosure and Substantiation Rules
A discussion of the rules regarding disclosure of quid pro quo contributions and substantiation of charitable contributions.
Education, Propaganda, and the Methodology Test
A discussion of the methodology test for determining whether an organization is an educational organization under section 501(c)(3) of the Code.
Public Charity Status on the Razor's Edge
A discussion of issues arising under section 509(a)(3) of the Code concerning supporting organizations.
Virtual Mergers: Hospital Joint Operating Agreement Affiliations
A discussion of issues arising from certain affiliations between tax-exempt hospitals.
Charitable Remainder Trusts
A discussion of potential self-dealing problems with charitable remainder trusts.
Tax-Exempt Advance Refunding Bonds - Some Basics
A discussion of how to analyze a type of tax-exempt bond refinancing transaction, an advance refunding.
Section 457 Deferred Compensation Plans
A discussion of section 457 deferred compensation plans of state and local governments or tax-exempt employers.
Insurance: The Rule of '86
A discussion of the limitation on the provision of commercial-type insurance by section 501(c)(3) and section 501(c)(4) organizations and a discussion of current issues under section 501(c)(15).
UBIT: Current Developments
A discussion of recent developments concerning the unrelated business income tax.
A discussion, in question and answer format, of issues concerning lobbying by tax-exempt organizations.
A discussion of federal tax liability on entities to which the original taxpayer transferred assets to avoid the original tax liability.
Jeopardy and Termination Assessments
A brief discussion of the procedures for making jeopardy and termination assessments.
Representative Payee Organizations
A discussion of Social Security Administration Representative Payee Organizations under sections 501(c)(3) and 501(c)(4).
A compilation of recent developments concerning tax-exempt organizations.